In Bluetooth standard protocol, Synchronous Connection Oriented (SCO)/Extended Synchronous Connection Oriented (eSCO) connection can be used to achieve real-time voice communication. Continuous Variable Slope Delta Modulation (CVSD) or A-Law/Mu Law voice coding used by air interface can achieve toll quality with a Mean Opinion Score (MOS) about 4.0. However, in the complex electromagnetic environment where 2.4 GHz band WIFI is widely used, even if there is a retransmission mechanism of eSCO, loss of audio frames is inevitable. Once there is a lost audio frame, a “pop” sound will be generated during a call, annoying the caller. Therefore, it may be desirable to provide a circuit and method to handle the above problem and eliminate the “pop” sound so as to enhance sound quality.